Hirschman Corporation has provided the following data for the month of April:

Inventories Beginning Ending

Raw materials............................................. $ 21,000 $ 35,000

Work in process............................................. 17,000 19,000

Finished goods.............................................. 46,000 38,000

Additional information:

Raw materials purchases................................................................... $ 76,000

Direct labor cost.................................................................................. 81,000

Manufacturing overhead cost incurred................................................ 42,000

Indirect materials included in manufacturing overhead cost incurred...... 6,000

Manufacturing overhead cost applied to Work in Process..................... 44,000

Required: Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold in good form. Include the adjustment for under or over applied overhead. Use traditional costing methods.

I've seen mutiple versions of this question online and many with varying answers. The most common one ends up with the answer being $183,000 but the way its gotten to does not include the adjustment or complete ignores basic math.